Section 19: Wastage in transit of rectified spirit

M and TP Excise Duties Rules 1956Union territory Rules of Delhi · 1955

If, in any particular case it is proved to the satisfaction of the Excise Commissioner that the loss is bond fide and not due to negligence or connivance on the part of the manufacturer, the duty payable in respect of such loss may be waived in full or in part according to the merits of the case.

Except with the prior sanction of the State Government the concession in this rule shall not be applicable to issue of rectified spirit made to non-bonded manufactories.

Where this provision sits

Act	M and TP Excise Duties Rules 1956
Section	19
Marginal note	Wastage in transit of rectified spirit
Jurisdiction	Union territory of Delhi
Status	In force as published by the source

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